3bTB: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
3bTB
Largest movements
- Cash +€14,129
up €14,129 (+7.1%), from €199,289 to €213,418
mainly Net result for the year (+€23,096) and Depreciation (+€6,273)
- Tangible fixed assets -€6,273
down €6,273 (-23.8%), from €26,396 to €20,123
- Receivables within one year +€3,887
up €3,887 (+50.8%), from €7,652 to €11,539
of which Trade receivables: +€5,188
- Reserves +€22,273
up €22,273 (+13.6%), from €163,443 to €185,716
of which Distributable reserves: +€25,000
- Other debts -€14,090
down €14,090 (-87.8%), from €16,041 to €1,951
- Tax, wage and social debts +€2,786
up €2,786 (+292.9%), from €951 to €3,737
- Gross operating margin -€30,011
down €30,011 (-43.4%), from €69,073 to €39,062
- Taxes -€2,706
down €2,706 (-22.4%), from €12,098 to €9,392
- Depreciation +€1,882
up €1,882 (+42.9%), from €4,391 to €6,273
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,264 | €245,937 | +€11,674 | +5.0% |
| Fixed assets | 21/28 | €26,396 | €20,123 | -€6,273 | -23.8% |
| Tangible fixed assets | 22/27 | €26,396 | €20,123 | -€6,273 | -23.8% |
| Furniture and vehicles | 24 | €26,396 | €20,123 | -€6,273 | -23.8% |
| Current assets | 29/58 | €207,868 | €225,815 | +€17,946 | +8.6% |
| Amounts receivable within one year | 40/41 | €7,652 | €11,539 | +€3,887 | +50.8% |
| Trade receivables | 40 | €1,742 | €6,931 | +€5,188 | +297.8% |
| Other amounts receivable | 41 | €5,909 | €4,608 | -€1,302 | -22.0% |
| Cash at bank and in hand | 54/58 | €199,289 | €213,418 | +€14,129 | +7.1% |
| Deferred charges and accrued income | 490/1 | €928 | €858 | -€70 | -7.5% |
| Total equity and liabilities | 10/49 | €234,264 | €245,937 | +€11,674 | +5.0% |
| Equity | 10/15 | €209,197 | €232,293 | +€23,096 | +11.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €163,443 | €185,716 | +€22,273 | +13.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,555 | €7,828 | -€2,727 | -25.8% |
| Distributable reserves | 133 | €152,888 | €177,888 | +€25,000 | +16.4% |
| Profit (loss) carried forward | 14 | €5,754 | €6,577 | +€823 | +14.3% |
| Provisions and deferred taxes | 16 | €3,518 | €2,609 | -€909 | -25.8% |
| Deferred taxes | 168 | €3,518 | €2,609 | -€909 | -25.8% |
| Amounts payable | 17/49 | €21,549 | €11,035 | -€10,513 | -48.8% |
| Amounts payable within one year | 42/48 | €21,356 | €10,836 | -€10,521 | -49.3% |
| Trade debts | 44 | €4,364 | €5,147 | +€783 | +18.0% |
| Suppliers | 440/4 | €4,364 | €5,147 | +€783 | +18.0% |
| Taxes, remuneration and social security | 45 | €951 | €3,737 | +€2,786 | +292.9% |
| Taxes | 450/3 | €951 | €3,737 | +€2,786 | +292.9% |
| Other amounts payable | 47/48 | €16,041 | €1,951 | -€14,090 | -87.8% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,391 | €6,273 | +€1,882 | +42.9% |
| Other operating charges | 640/8 | €1,091 | €764 | -€326 | -29.9% |
| Gross operating margin | 9900 | €69,073 | €39,062 | -€30,011 | -43.4% |
| Operating profit (loss) | 9901 | €63,592 | €32,025 | -€31,567 | -49.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €477 | €446 | -€31 | -6.4% |
| Recurring financial charges | 65 | €477 | €446 | -€31 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €63,117 | €31,579 | -€31,538 | -50.0% |
| Transfer from deferred taxes | 780 | €1,027 | €909 | -€118 | -11.5% |
| Transfer to deferred taxes | 680 | €4,545 | €0 | -€4,545 | -100.0% |
| Income taxes | 67/77 | €12,098 | €9,392 | -€2,706 | -22.4% |
| Profit (loss) for the period | 9904 | €47,500 | €23,096 | -€24,404 | -51.4% |
| Transfer from tax-exempt reserves | 789 | €3,081 | €2,727 | -€354 | -11.5% |
| Transfer to tax-exempt reserves | 689 | €13,636 | €0 | -€13,636 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,945 | €25,823 | -€11,122 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.